Cryptocurrencies pose several risks that impact the inherent risk assessments of auditors. The SEC has issued warnings about the risks (Clayton 2017), and the PCAOB lists virtual assets as a key focus area in future inspections (Vincent and Wilkins 2020). This study examines how accounting professionals perceive the inherent risks associated with cryptocurrency based on their likelihood of occurrence and expected impact on financial statements. We find the risk of determining cryptocurrency value is perceived as having the highest likelihood of occurrence, and unauthorized private key access has the highest impact. Combining the evaluations of likelihood and impact, we rank the risk of ineffective exchange-level controls as having the highest inherent risk. We also find that inherent risk judgments are negatively correlated with cryptocurrency experience. Professionals with prior cryptocurrency experience, or who work for a company planning to process cryptocurrency transactions, rate inherent risk lower than those with less experience.

With the development of society, e-commerce competition has become increasingly intense and has ascended to the level of the ecosystem. Therefore, it is extremely significant to study the mechanism of evolution and balance for the e-commerce ecosystem. Simultaneously, blockchain technology is essentially a consensus mechanism, the core idea of which is decentralization, but it is actually the deconstruction of privileges and authority. Especially, the influence on the e-commerce ecosystem cannot be underestimated. Blockchain technology ultimately changes not only technology, but a comprehensive reconstruction of various industries. Building an e-commerce information ecosystem based on blockchain can promote the healthy and sustainable development of e-commerce information ecology. This work combines the definition and technical characteristics of blockchain, discusses the blockchain-based e-commerce information ecosystem model, and discusses how to achieve the ecological balance and system evolution of e-commerce under the background of blockchain. According to the internal problems of the e-commerce ecosystem, three evolutionary paths are proposed in this work. First, consider the timeliness of the information and construct a full-process information channel. Second, remove central nodes and build a safe and efficient block payment. Third, solve the blind zone in the field of logistics and create efficient and transparent intelligent logistics. This work can provide an effective reference for the development of e-commerce.

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The times are advancing, the Internet is constantly advancing, and there are many examples of the combination of technology and life. The way people buy agricultural products is no longer limited to the physical market, but is being transformed into an agricultural product e-commerce website to achieve digital transformation. So far, a large number of agricultural products have been collected on the agricultural product e-commerce website, they come from all over the country, and different types and different regional agricultural products have appeared. On the other hand, users are faced with a large number of commodities on the Internet. If they simply use search engines, consumers need to spend a lot of time to find the commodities they are interested in by browsing. Searching from the recommended ones greatly reduces the product set and optimizes the performance of the e-commerce platform. Therefore, the generation of the personalized recommendation system meets the needs of the market. This research will improve the related recommendation algorithm by improving the user similarity calculation method based on artificial intelligence technology, improve the execution efficiency and accuracy of the improved algorithm, and use related technologies to develop an agricultural product e-commerce recommendation system. It has important theoretical and practical significance to save users’ browsing time, improve users’ shopping experience, and speed up the construction of agricultural product e-commerce.

How to ensure the operating performance of farmer in the agricultural industrial production process is very important. This paper take the unique institutional innovation pattern of agricultural industrialization such as “company +cooperative+peasant household”as a example，and analyzes the motivation of why to Create the mode、 highlight of institutional innovation and operation performance. The results showed that the mode ensures the households' main position through institutional innovation in the agricultural industrial production process，and it is feasible to coordinate the interest conflict between the company and the peasant household through cooperative，and if the main position of cooperative can be really implemented that the effects of institutional innovation will be more good.